Schweitzer and Commissioner of Taxation (Taxation) [2019] AATA 1100

TAXATION – application for review of an objection decision – whether Commissioner can grant release of certain tax liabilities – whether liabilities ‘tax’ under Item 6 of s 340-10(2) of the Tax Administration Act 1953 – no release from judgment debt or interest – whether applicant should be released from tax liabilities – no serious financial hardship – decision affirmed

Full decision here